Historic Properties and Districts
As the oldest developed area in Memphis, Downtown has a wealth of historic properties that contribute to the unique character of the city's original urban center.
Within the Downtown, there are 46 individually-listed National Register properties and 14 National Register Historic Districts. Five of these National Register districts are also locally-zoned Landmarks districts, which have overlay zoning that regulates exterior building alterations and new construction. Changes to structures or development of new structures in Landmarks districts must be reviewed by the Memphis Landmarks Commission.
For additional information on Landmarks districts or National Register districts, please contact Nancy Jane Baker, Landmarks Manager at (901) 576-7170. The Memphis Landmarks Commission is located in City Hall at 125 N Main, Room 443.
Map of Downtown Historic Districts and Individually-Listed National Register Properties
National Register vs. Landmarks Districts
National Register Fact Sheet
Memphis Landmarks Commission: An Introduction and Overview
Work Reviewed by the Memphis Landmarks Commission
Investment Tax Credit Program
There are two types of Investment Tax Credits (ITCs) available: 20% for a certified historic structure or 10% for a non-historic structure. Investment Tax Credits are available to the owners or certain long-term renters of income-producing properties.
The 20% ITC reduces the cost of restoration and rehabilitation to the owner of an income producing historic property as an income tax credit. The credit is 20% of what an owner spends rehabilitating the building, not including acquisition costs.
One dollar of tax credit reduces the amount of income tax owed by the property owner or credit holder by one dollar. The tax credit applies to projects designated as a certified rehabilitation of a certified structure by the Secretary of the Interior. Certified structures are buildings listed in the National Register of Historic Places or a building located in a registered district and certified by the National Park Service as contributing to the historic significance of that district.
Contact Louis Jackson (615) 532-1550 ext. 106, Louis.Jackson@state.tn.us at the Tennessee Historical Commission for information and ITC application assistance.
Overview of Historic Preservation Tax Incentives Sheet
Tennessee Historical Commission- Investment Tax Credit Information
National Park Service Federal Historic Tax Incentives Program Guide
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